DEBAECKE ARCHITEKT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEBAECKE ARCHITEKT
Largest movements
- Cash +€25,203
up €25,203 (+281%), from €8,969 to €34,172
mainly Net result for the year (+€30,687) and Tax, wage and social debts (+€8,822)
- Receivables within one year +€6,582
up €6,582 (+21.0%), from €31,330 to €37,913
of which Trade receivables: +€3,315
- Deferred charges and accrued income +€6,430
new in 2025: €6,430
- Reserves +€30,687
up €30,687 (+140%), from €21,842 to €52,529
of which Distributable reserves: +€30,687
- Tax, wage and social debts +€8,822
up €8,822 (+302%), from €2,918 to €11,739
- Trade debts -€1,294
down €1,294 (-41.2%), from €3,140 to €1,846
- Gross operating margin +€32,396
up €32,396 (+640%), from €5,060 to €37,456
- Taxes +€5,572
up €5,572 (+1,501%), from €371 to €5,943
- Other operating charges -€1,371
down €1,371 (-51.1%), from €2,681 to €1,310
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,300 | €78,515 | +€38,215 | +94.8% |
| Current assets | 29/58 | €40,300 | €78,515 | +€38,215 | +94.8% |
| Amounts receivable within one year | 40/41 | €31,330 | €37,913 | +€6,582 | +21.0% |
| Trade receivables | 40 | €10,271 | €13,586 | +€3,315 | +32.3% |
| Other amounts receivable | 41 | €21,060 | €24,327 | +€3,267 | +15.5% |
| Cash at bank and in hand | 54/58 | €8,969 | €34,172 | +€25,203 | +281% |
| Deferred charges and accrued income | 490/1 | - | €6,430 | +€6,430 | |
| Total equity and liabilities | 10/49 | €40,300 | €78,515 | +€38,215 | +94.8% |
| Equity | 10/15 | €34,242 | €64,929 | +€30,687 | +89.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,842 | €52,529 | +€30,687 | +140% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,982 | €50,669 | +€30,687 | +154% |
| Amounts payable | 17/49 | €6,058 | €13,586 | +€7,528 | +124% |
| Amounts payable within one year | 42/48 | €6,058 | €13,586 | +€7,528 | +124% |
| Trade debts | 44 | €3,140 | €1,846 | -€1,294 | -41.2% |
| Suppliers | 440/4 | €3,140 | €1,846 | -€1,294 | -41.2% |
| Taxes, remuneration and social security | 45 | €2,918 | €11,739 | +€8,822 | +302% |
| Taxes | 450/3 | €2,918 | €11,739 | +€8,822 | +302% |
| Other operating charges | 640/8 | €2,681 | €1,310 | -€1,371 | -51.1% |
| Gross operating margin | 9900 | €5,060 | €37,456 | +€32,396 | +640% |
| Operating profit (loss) | 9901 | €2,379 | €36,145 | +€33,767 | +1,419% |
| Financial income | 75/76B | €1,057 | €1,226 | +€170 | +16.1% |
| Recurring financial income | 75 | €1,057 | €1,226 | +€170 | +16.1% |
| Financial charges | 65/66B | €984 | €741 | -€242 | -24.6% |
| Recurring financial charges | 65 | €984 | €741 | -€242 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €2,452 | €36,630 | +€34,179 | +1,394% |
| Income taxes | 67/77 | €371 | €5,943 | +€5,572 | +1,501% |
| Profit (loss) for the period | 9904 | €2,080 | €30,687 | +€28,607 | +1,375% |
| Profit (loss) for the period to be appropriated | 9905 | €2,080 | €30,687 | +€28,607 | +1,375% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.